Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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HC allowed the petition challenging a tax order under Section 73(9) of CGST Act, 2017. The court found the original order non-speaking and procedurally defective, as the tax officer summarily dismissed the petitioner's reply without substantive reasoning. The order was set aside, directing the tax authority to reconsider the matter and provide a proper hearing to the petitioner, ensuring principles of natural justice are upheld. The decision emphasizes the requirement for reasoned, transparent administrative actions in tax proceedings.
HC allowed the petition challenging a tax order under Section 73(9) of CGST Act, 2017. The court found the original order non-speaking and procedurally defective, as the tax officer summarily dismissed the petitioner's reply without substantive reasoning. The order was set aside, directing the tax authority to reconsider the matter and provide a proper hearing to the petitioner, ensuring principles of natural justice are upheld. The decision emphasizes the requirement for reasoned, transparent administrative actions in tax proceedings.
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